MN SF2529

Adds day training and habilitation services providers licensed under chapter 245B to the exemption list for gasoline and special fuel taxes, provided they are required to provide transportation services and are providing services under a medical assistance home and community-based services waiver.

Amends Minnesota Statutes sections 296A.07, subdivision 4 (gasoline and denatured ethanol exemptions) and 296A.08, subdivision 3 (special fuel and alternative fuel exemptions) to include the new exemption category.

Renumbers existing exemptions for ambulance services and licensed distributors accordingly in both statute sections.

Both amendments become effective on March 1, 2012.